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一、现行会计报表的局限性及全面收益表的引入1.现行会计报表主要以历史成本原则揭示财务信息。现行会计报表立足于过去的交易和事项,对有关企业未来发展情况的预测性信息揭示并不充分。同时,采用历史成本计量属性,虽符合谨慎性原则,却违背了及时性原则。确认未实现的资产减值,
First, the current limitations of accounting statements and the introduction of comprehensive income statement 1. The current accounting statements mainly historical cost principle to reveal the financial information. The current accounting statements are based on past transactions and events and do not reveal sufficient predictive information about the future development of the relevant enterprises. At the same time, the use of historical cost measurement attributes, although in line with the principle of prudence, but contrary to the principle of timeliness. Confirm unrealized assets impairment,